Shipping Small Parcels to the US: IEEPA Tariff Status and Refund Process

Since April 2025, additional tariffs under the US International Emergency Economic Powers Act (IEEPA) have been applied to a broad range of imports—including goods shipped from Japan. For cross-border e-commerce sellers, understanding these tariffs has become essential.

What Is IEEPA?

IEEPA grants the US President authority to impose tariffs on imports in response to declared national emergencies. Since 2025, this authority has been applied broadly, affecting goods from numerous countries including Japan.

Impact on Shipments from Japan

• General goods: additional 10–25% tariffs may apply depending on the product category
• Electronics and precision equipment: subject to product-specific rates
• De minimis threshold: the $800 duty-free threshold for US imports remains in place for now, but future changes are possible

Current Exemptions

The US has granted tariff exclusions for certain product categories and trading partners. The latest exclusion lists are available on the USITC and USTR websites. LogiWatch continuously monitors CBP and USTR updates.

How to Request a Tariff Refund

If a tariff exemption is granted after you've already paid, you may be able to recover duties through a CBP protest:

1. Access the CBP portal and locate the relevant entry number
2. File a protest using Form 19 (generally within 180 days of liquidation)
3. If approved, CBP will process the refund

Note: If the US buyer is listed as the importer of record, they are responsible for filing the protest.

What Sellers Should Do Now

1. Know your HS codes: Incorrect codes lead to overpayment and customs delays
2. Reconsider DDP terms: Clarify who bears the duty burden in your shipping agreements
3. Subscribe to LogiWatch tariff alerts: Get notified as soon as IEEPA-related policies change

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Disclaimer: This article reflects conditions as of June 2026. Tariff rules are subject to change without notice. Always verify with CBP, USTR official sources, and LogiWatch updates. This article does not constitute legal or tax advice.